Slovenia's Ministry of Finance has published the synthesized texts of the tax treaties with Croatia and Greece as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable.

The MLI applies for the 2005 Slovenia-Croatia tax treaty:

• with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2022; and
• with respect to all other taxes for taxes levied with respect to taxable periods beginning on or after 1 December 2021.

The MLI applies for the 2001 Slovenia-Greece tax treaty:

• with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2022; and
• with respect to all other taxes for taxes levied with respect to taxable periods beginning on or after 1 January 2022.

Notwithstanding the above, the provisions of Part VI (Arbitration) of the MLI have effect with respect to the treaty for cases presented to the competent authority of a Contracting State on or after 1 July 2021, and for cases presented prior to that date to the extent agreed by the competent authorities.

Click the following link for the Ministry of Finance treaty webpage, which includes the synthesized texts of Slovenia's treaties.